The tax administration of Paraguay (SET) has issued a new resolution 95/2021 establishing the deadlines for certain taxpayers to start issuing electronic invoices and for others to join to the voluntary program that has been running for a while. According to this new resolution, all taxpayers that are part of the pilot program as indicated in Annex 2 of the Resolution, will be required to exclusively start issuing electronic invoices by January 1, 2022. The taxpayers that are part of Annex 3, and that are currently part of the “voluntary phase” of the deployment will be required to exclusively start issuing electronic invoices by April 1, 2022.
For comparison, Annex 1 of the Resolution, lists taxpayers that are now enabled to become voluntary electronic invoicers. These taxpayers can start issuing electronic documents any time from now, but will be required to fully comply with the deadline set by the tax administration. Under this mandate, all sales invoices, import invoices, self invoices, export invoices, credit notes, debit notes, dispatch guides, and withholding receipts should be issued electronically.
